To get that money, the studios had to spend some of their own. Alabama Film Office records show that studios have spent $86.5 million in state-qualified payroll and production expenditures since 2009.

The Motion Picture Association of America says that the film industry generated 3,238 jobs, nearly $159.6 million in wages, and 886 production-related jobs in 2012-2013. It has also attracted movie stars such as Nicolas Cage to Alabama.

Previously, AL.com reported that Alabama is paying in part for the salaries of some high-paid movie stars due to the language of the state's film incentive law. As such, the practice has reduced the incentives available to local production companies.

State officials and lawmakers say they are eyeing changes to the Alabama Film Office's rules and state law to curb the practice.

"Alabama is sort of a new entrant into incentivizing film projects," said Greg Canfield, Alabama Commerce Department director. "We are learning and observing and making changes as we move forward in this process."